In re Smith

FORMAN, District Judge.

Several creditors objected to the discharge of the above bankrupt.

Three specifications were urged. Only the first, which the referee sustained, requires discussion here. It reads as follows: “1. For the reason that with intent to conceal his true financial condition Be has failed to keep books of account or records, and has destroyed and concealed books or records, from which such financial condition might be ascertained.” The words are substantially those of the statute.

Before the referee the bankrupt assailed the specification as insufficient as a matter of law in…